Analyzing enviromental management accounting to increase university awareness towards sustainability

Currently, universities are concerned about environmental issues and their impacts. As a university with a conservation perspective, Universitas Negeri Semarang plays a significant role in solving environmental problems. This study explores environmental management accounting (EMA) practices and the motivations for their use in universities. The focus was on waste management, energy, and climate change. Qualitative content analysis was used in this research with the main source of the UI Green Metrics document and in-depth interviews with the head of the Conservation Technical Implementation Unit and its divisions. The results show that the two categories support environmental management accounting. Both energy and climate change contributed 21% to the EMA, and waste management accounted for 18%. Energy and climate change include energy-efficient appliance usage, smart building implementation, number of renewable energy sources on campus, number of renewable energy sources on campus, and total carbon footprint divided by the total campus population (metric tons per person). Furthermore, the waste in the college will be recycled through several programs, such as paper and plastic reduction, organic and inorganic waste management, sewage disposal, and toxic waste treatment.


Introduction
Awareness of the importance of environmental issues has increased drastically over the years [1].The topic of preservation and environmental issues has become the focus of all sectors, one of which is the education sector, especially at the higher education level [2,3].Awareness of environmental issues in higher education is not only the responsibility of students, but also of stakeholders such as universities, provincial governments, and municipal governments who need to actively participate in campaigning for environmental issues [4].In activities such as greening campuses, to increase awareness and behavior towards the environment, it is necessary to involve stakeholders in the education process and initiate 1248 (2023) 012018 IOP Publishing doi:10.1088/1755-1315/1248/1/012018 2 policies regarding internal and external activities that have an impact on environmental sustainability [2].
Universitas Negeri Semarang (UNNES) is one of the tertiary institutions in Central Java Province, Indonesia, and plays an important role in environmental sustainability because it is known as a conservation-minded university.One of the instruments used to determine the ranking of a green campus is the UI Green Metrics [5].UI Green Metrics is an innovation used for ranking green campuses and environmental sustainability initiated by the University of Indonesia in 2010.The categories used in the ranking are (1) management and infrastructure, (2) energy and climate change, (3) waste, (4) water, (5) transportation, and ( 6) education and research [5].The results of the UI Green Metrics report showed that at the world level, UNNES experienced a significant increase in ranking; in 2019, it was ranked 71st, in 2020 it was ranked 66th, and in 2021 it was ranked 43rd.At the Indonesian level, in 2021 UNNES is ranked 5th [6].This shows UNNES's commitment to preserving the environment.As an organization, UNNES seeks to develop strategies to improve organizational performance that not only focus on economic value, but also consider environmental and social values that can be added.Relevant research shows that Environmental Management Accounting (EMA) practices can affect organizational performance because EMA practices encourage organizations to innovate in company operating activities, making them more environmentally friendly [7,8].
Environmental Management Accounting is a concept aimed at environmental sustainability and concerns regarding environmental issues.EMA adoption in organizations such as universities is rare.EMA practices are often associated with companies; for example, the study conducted [9] shows the results of case studies on 12 companies regarding the importance of specific changes in incremental paths to realize complex sustainability by utilizing EMA, which rejects the view of one EMA method that accounts for sufficient materials.Another study on EMA by [10] was conducted on 144 companies in Sri Lanka, and [11] analyzed EMA in agricultural organizations.The lack of EMA research in tertiary institutions is due to several factors; EMA is still voluntary and its application is only based on the motivational factors of social structure and institutional theory [12], so it is necessary to increase the importance of socio-ideological control [13].Furthermore, the implementation of the EMA faces various challenges, including incoherent government policies and regulations, unavailability of resources, technological inadequacy, inadequate training and expertise, environmental cost allocation, and environmental reporting [14].In addition, a new higher education environmental preservation strategy was implemented to manage human resources [15].Efforts that universities can make to adopt EMA according to [16][17][18] are made by being aware of coercive, normative, and mimetic pressures on organizations such as universities.This pressure can be identified by analyzing the content of the UI metric indicator.Therefore, it is necessary to conduct inductive research starting from specific problems that exist in tertiary institutions to obtain comprehensive results on how to implement EMA practices in tertiary institutions.The purpose of this study is to explore the practice and motivation of environmental management accounting for its use in universities.His primary focus was on waste management, energy, and climate change

Methods
This study used a qualitative approach.The research object of this study was Universitas Negeri Semarang.This university was chosen as the research object because UNNES is known as a conservation-minded university that has three main objectives: first, to support the government's efforts in managing living and non-living natural resources and ecosystems; second, protecting, preserving, and utilizing natural resources sustainably through education, research, and community service activities; and third, cultivating a mental attitude, behavior that is responsible for motivating the academic community and other UNNES citizens to implement the conservation of values and character, art and culture, as well as natural resources and the environment.
This study used secondary and primary data.Secondary data or the main data sources from the UI Green Metrics documents.Meanwhile, the primary data from in-depth interviews.UI Green Metrics is a document used for ranking green campuses and environmental sustainability initiated by the 3 University of Indonesia in 2010 as well as a document that supports the implementation of content analysis.The UI Green Metrics aspects used in this study are the energy and climate change aspects (nine indicators) and Waste Management Aspect (six indicators).In-depth interviews were conducted with the head of Conservation Technical Implementation Unit and its divisions on the topic of environmental management accounting.The interview technique used was non-standard.That is, the interviews were not carried out with absolute interview guidelines but were flexible in adjusting to the references and directions of the discussion so that it was possible to conduct them in a more personal manner and to dig up in-depth information.This research was conducted from January 2023 to May 2023 at the Conservation Technical Implementation Unit and its divisions.
The analytical techniques used in this research are the content analysis technique and the Miles and Huberman technique.Qualitative content analysis techniques are carried out on UI Green Metrics data, which have three stages: the preparing phase, the organizing phase, and reporting the analysis process and the results [19].Content analysis was used to describe and draw conclusions regarding environmental management accounting.Furthermore, Miles and Huberman's qualitative data analysis technique was carried out on the results of the interviews, which had three stages: data reduction, data presentation, and drawing conclusions or verification.This technique is often used to analyze the results of in-depth interviews, especially on the topic of sustainable environmental management [20].As the validity test of the research results, it will be tested using the data source triangulation technique, namely testing data and information by searching for the same data and information from UNNES conservation UPT staff.Certain data and information must be provided to different participants, or with documentary evidence.

Result
As a conservation university, UNNES has incorporated various environmental maintenance, preservation, and conservation activities into its long-term waste management and development plan.The University Master Plan for Development outlines universities' milestones and targets for waste management.This plan is divided into three milestones:2020-2025, 2026-2030, and 2031-2035.In each milestone, the institution aims to achieve a certain level of waste recovery to ensure that it does not harm the environment.The targets for independent waste management were set at 50%, 60%, and 80% recoveries for the respective milestones.
These targets align with the Indonesian Government's policy on waste management, as stated in Presidential Regulation No. 97 of 2017.The government aims to reduce domestic waste by approximately 25% and handle 70% of the landfill waste by 2025.
To achieve these waste management goals, the university implemented the Reduce, Reuse, and Recycle (3R) method.Various measures have been taken, such as implementing a paperless policy through the application of information technology, prohibiting the use of single-use plastics through Chancellor's Regulation No. 27 of 2019, promoting the use of tumblers, recycling leaves into craft (known as Rasendriya), and paper recycling.
Since 2020, the university has focused on improving the quality of waste treatment.To accelerate the achievement of waste management targets, the integrated landfill system was built in 2019, which became operational at the end of 2020.The UNNES plans to collaborate with PT.Altar Sarwahita Abhipraya (ALSTA) for waste processing over the next five years.The waste is processed into compost and maggot (used as animal feed), and in the future, will be processed into coal briquettes and plastic pellets for paving and asphalt concrete mixtures.The waste processing facility utilizes solar, diesel, and PLN power sources to ensure an uninterrupted operation.
In addition to waste management, it also focuses on the development of hydroponics and horticulture.A 315 m² house was constructed to cultivate larger hydroponic plants.The goal was to increase the yield of hydroponic crops through proper management.Initially, vegetable hydroponics gained popularity, followed by fruit hydroponics.Hydroponic melons, specifically the F1 variety known for their sweet taste and color, have been successfully cultivated.The hydroponic melon garden consists of 20 boxes with a total of 24 planting holes, and the melons take approximately 80 d from sowing to harvest.
Furthermore, the university focuses on horticulture development to conserve plant diversity.Total of 30 m² land area behind the UPT Bangvasi Room was designated for horticultural development.This location serves as a nursery, maintenance, and practice area for students while also contributing to the educational tourism offerings.Horticultural crops include vegetables, fruits, and other ornamental plants.Through these initiatives, UNNES strived to contribute to environmental preservation and conservation, as well as to provide practical learning opportunities for its students in the field of sustainable agriculture and waste management.

Enviromental management accounting information.
These activities demonstrate UNNES's commitment to environmental conservation and sustainability.The university ensures accountability in its conservation efforts by implementing EMA procedures.EMA also can be applied to large or small companies [21], such as university.Environmental accounting includes both physical procedures, such as tracking material and energy consumption, flows, and disposal, and monetary procedures that capture costs, savings, and revenues associated with environmental impacts [22].Besides, forms of energy conservation from non-physical aspects of electricity use include caring and energy-saving behavior, energy consumption, and energy management.The formulation of the concept of electricity energy management can supports conservation on the UNNES campus [23].
It recognizes the importance of considering hidden costs, future impacts, and externalities that conventional accounting systems may not capture.By incorporating environmental accounting information, the university can gain a comprehensive understanding of its environmental performance and make informed decisions to further enhance conservation practices.EMA practices can support policy iprovement within organization [24].
By engaging in activities related to energy and climate change conservation, as well as waste management, UNNES aims to create a sustainable environment while promoting environmental awareness and responsibility among its academic community (Tables 1, 2, 3, and 4).The university places strong emphasis on the implementation of its conservation values and character, as well as education, research, and community service (Tri Dharma of Higher Education).These values are integrated into the learning process and behavior of lecturers, education staff, and students [25].The university develops and implements values such as aspirational, humanism, caring, innovative, creative, sportsmanship, honesty, and fairness.These values are internalized and become the distinctive character of every individual within the UNNES community, including its graduates.Conservation values serve as guiding principles in education, research, and community service activities at universities.They shape the behavior and activities of students, alumni, lecturers, education staff, and community leaders both within and outside the campus.The implementation of the Tridharma policy, organization and management policies, environmental policies, and cooperation with external institutions all contribute to the university's vision of being conservation minded.
The university aims to be a Superior Civilized Campus that actively studies, preserves, and utilizes conservation values and characteristics.The development and implementation of conservation practices are essential for achieving this goal.Having a conservation mindset among its human resources facilitates the realization of vision and mission [26].The academic community plays a crucial role as a model for conservation in their respective environments.Campus policies provide opportunities for all members of the community to behave conservatively.
For example, through non-academic activities like the use of campus public facilities, such as mobile electric cars, helps reduce pollution [27].Wise utilization of campus computers and room lights, as well as proper disposal of trash, are encouraged behaviors that support energy efficiency and contribute to addressing global warming [25].These actions collectively contribute to the maintenance of a sustainable campus environment.By integrating conservation values, character development, and sustainable practices into its policies and actions, strives to create a positive impact on the environment and instill a sense of responsibility and awareness among its academic community.

Conclusion
The importance of EMA in the implementation of environmental conservation programs at the higher education level has encouraged researchers to examine how EMA is implemented in universities in terms of the UI green metric document and the motivation of universities to use EMA in waste, energy, and climate change management.The results of the study show that the information describing environmental management accounting for environmental preservation activities at UNNES is the existence of physical procedures for material and energy consumption, flows, and final disposal, and monetary procedures for costs, savings, and revenues related to the activities or material flows that have a potential environmental impact.Environmental accounting information is reflected in the information hidden in overhead or in future periods, and the costs and impacts that are currently outside the boundaries of the organization (externalities) cannot be captured by conventional accounting systems.Furthermore, the motivation for using environmental management accounting in waste management, energy, and climate change is to prepare policies for the implementation of UNNES conservation values and character and the implementation of the Tri Dharma of Higher Education.This study has limitations; it only examines one tertiary institution in Indonesia.Future research can use more than one tertiary institution or universities ranked in the top 20 on UI green metrics to obtain more comprehensive results.This research also focuses only on three categories of UI green metrics as a reference for conducting content analysis research and in-depth interviews.Future research can use six other categories: arrangement and infrastructure, energy and climate change, waste, water, transportation, and education and research.After knowing the motivation to use EMA as a higher education policy formulation to preserve the environment, further researchers can quantitatively test the influence of EMA on top management decision-making in higher education.

Table 1 .
Energy and climate change description

Table 3 .
Activities related to energy and climate change

Table 4 .
Activities related to waste management